Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

(Art. 21 para. 2 no 3 VAT Act)

¹ Hu­man med­ic­al treat­ment is the dia­gnos­is and treat­ment of ill­nesses, in­jur­ies and oth­er dis­orders of the phys­ic­al and men­tal health of hu­mans and activ­it­ies that serve the pre­ven­tion of hu­man ill­nesses and health dis­orders.

² The fol­low­ing are equi­val­ent to hu­man med­ic­al treat­ment:

a.

spe­cial ma­ter­nity ser­vices, such as check-ups, birth pre­par­a­tion or breast feed­ing ad­vice;

b.

ex­am­in­a­tions, con­sulta­tions and treat­ment re­lated to ar­ti­fi­cial in­sem­in­a­tion, con­tra­cep­tion or abor­tion;

c.

sup­plies of goods and sup­plies of ser­vices by a doc­tor or a dent­ist when destined for a med­ic­al re­port or an ex­pert opin­ion for the as­sess­ment of so­cial se­cur­ity claims.

³ The fol­low­ing in par­tic­u­lar do not con­sti­tute hu­man med­ic­al treat­ment:

a.

ex­am­in­a­tions, con­sulta­tions and treat­ment solely for the pur­poses of en­han­cing well­being or per­form­ance or which are provided merely for aes­thet­ic reas­ons, un­less the ex­am­in­a­tion, ad­vice or treat­ment is provided by a doc­tor or dent­ist who is au­thor­ised to prac­tise his or her pro­fes­sion on Swiss ter­rit­ory;

b.

the ex­am­in­a­tions car­ried out for the pur­pose of writ­ing an ex­pert re­port which are not re­lated to a spe­cif­ic treat­ment of the per­son ex­amined, ex­cept for the cases un­der para­graph 2 let­ter c;

c.

the dis­pens­ing of medi­cines or of med­ic­al ap­pli­ances, un­less they are used by the per­son provid­ing the treat­ment in the course of hu­man med­ic­al treat­ment;

d.

the dis­pens­ing of self-man­u­fac­tured or pur­chased pros­theses and or­tho­paed­ic equip­ment, even if this takes place in the course of hu­man med­ic­al treat­ment; a pros­thes­is is a re­place­ment body part that can be sep­ar­ated from the body without an op­er­a­tion and re­in­ser­ted or at­tached;

e.

ba­sic care ac­tions; these con­sti­tute nurs­ing care ser­vices un­der Art­icle 21 para­graph 2 num­ber 4 VAT Act.